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    題名: 股權結構與公司租稅規避之研究
    作者: 許晉銓
    貢獻者: 梁嘉紋
    許晉銓
    關鍵詞: 股權結構
    租稅規避
    日期: 2014
    上傳時間: 2015-10-01 14:12:00 (UTC+8)
    摘要: Fama and Jensen 於1983年提出當公司的股權越集中,管理者越會對每個行動所帶來的風險更加敏銳,因而較不願從事高風險的行為,而企業為了提高現金流量並美化財報,往往希望稅務成本能夠降低因而進行租稅規避,但由於股權集中的企業較易引起稅捐稽徵機關的關注,因此進行租稅規避所帶來的效益可能不符成本,也因此本研究以台灣2000年至2012年上市櫃東司為樣本,並採用財稅差異、有效稅率及現金有效稅率為衡量方式,主要在探究企業股權結構與租稅規避行為之間的是否有其關聯性,根據本研究的實證結果,當企業股權集中度越高時,其避稅行為也會下降,除此之外,本文亦將企業股權結構加以細分為經理人、董監事、關係人及大股東持股比例並加以測試,根據實證結果我們發現,當經理人、董監事及關係人持有企業股份越高時,越不願意進行租稅規避,但在大股東持股比例的部分實證結果則顯示出兩者呈現正相關,亦及大股東持股比例較高時,反而企業愈容易進行租稅規避。
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    描述: 碩士
    國立政治大學
    會計研究所
    101353019
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0101353019
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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